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2016年4月8号起,我国开始实施跨境电子商务零售进口税收新政策,海关税新政的颁布对我国各大电商平台化妆品的价格有较大影响。不同价位化妆品面临着不同的税收调整,跨境化妆品类电商一方面要忙于系统改造升级、清查产品,另一方面规划之后发展线路,解决税率变更给消费市场带来的冲击。本文通过对海关税新政策颁布的原因进行分析,讨论海关税新制颁布前后对于化妆品价格和购买渠道的影响,并就跨境电商未来发展提出建议。
Since April 8, 2016, China began to implement the new import tax policy on retail trade of cross-border e-commerce. The promulgation of the new tariff on customs duties has a significant impact on the prices of major e-commerce platform cosmetics in China. Cosmetics at different price levels face different tax adjustments. On the one hand, cross-border cosmetic category e-commerce businesses must be busy with systems upgrading and inventing and on the other hand plan to develop routes to address the impact of tax rate changes on the consumer market. This article analyzes the reasons why the new customs tariff is promulgated, discusses the influence on the price of cosmetics and the purchasing channels before and after the new customs tariff is promulgated, and puts forward suggestions on the future development of cross-border electricity suppliers.